Criteria for selection of the cases for assessment under Maharashtra Criteria for Selection (on the basis of probable revenue earnings) of the cases for Assessment (Amendment) Scheme, 2020.
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya,
Mumbai 400032, dated the 9th June, 2020.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT. 1520/C.R. 45/Taxation-1.—I n exercise of the powers conferred by clause (ii) of section 26B of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby, makes the following Scheme further to amend the Maharashtra Criteria for Selection (on the basis of probable revenue earnings) of the cases for Assessment Scheme, 2018, namely :—
1. This Scheme may be called the Maharashtra Criteria for Selection (on the basis of probable revenue earnings) of the cases for Assessment (Amendment) Scheme, 2020.
2. In clause 6 of the Maharashtra Criteria for Selection (on the basis of probable revenue earnings) of the cases for Assessment Scheme, 2018, in sub-clause (2), the following proviso shall be inserted, namely:—
“Provided that, cases having probable revenue earnings of rupees two lakh and fifty thousand or more for the period starting on or after 1st April 2017 and ending on or before 30th June 2017, in case of the dealers whose registration is deemed to have been cancelled under sub-section (6A) of section 16 of the Act, shall be selected for the assessment.”.
By order and in the name of the Governor of Maharahstra,
J. V. DIPTE,
Deputy Secretary to Government.
